New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
Schedule 3 Consequential amendments relating to main consolidation provisions
Part 1 General
Income Tax Assessment Act 1997
1 Subsection 4-15(2) (after table item 1A)
Insert:
|
1B |
An entity is a *member of a *consolidated group at any time in the income year |
Part 3-90 |